The current sections of Grouper Corp's balance sheets at December 31, 2021 and 2022, are presented here. Grouper Corp's net income for 2022 was $431,800. Depreciation expense was $71,400. 2022 2021 Current assets Cash Accounts receivable Inventory $105,400 $ 151,300 144.500 117,300 132,600 105,400 28,900 32,300 $411,400 $406,300 Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable $10,200 $ 27,200 149,600 122,400 $159,800 $ 149,600 Total current liabilities Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis eg. (15,000).) Grouper Corp. Partial Statement of Cash Flows Adjustments to reconcile net income to